Under The Background Of "To Replace The Business Tax With A Value-added Tax" W Company’s Tax Planning Research

Since May 1,2016 "to replace the business tax with a value-added tax" formally introduced since our country from all walks of life in the new tax policy guidance,further to eliminate double taxation,reduce the tax burden of enterprises,realize the upgrading of industrial structure optimization,to promote the new pattern of economic development in China.But taxes as an important business enterprise cost,should not only rely on tax policy to reduce the tax burden,but also to find relieve the tax burden on enterprises own other response.By understanding "to replace the business tax with a value-added tax" policy,which can be found that the new policy while bring changes to corporate tax,also provide enterprises with the corresponding tax planning space.Enterprise can not only through reasonable tax planning to reduce their tax burden,reduce the tax risk,can further to promote transformation and upgrading of enterprises,realize the goal of enterprise value maximization.To increase as a result,the"to replace the business tax with a value-added tax"under the background of the new policy,for enterprises to carry out tax planning is very necessary.Based on the "to replace the business tax with a value-added tax" the policy background,adopts case study method,W company,for example,tax planning scheme.First of all,this paper introduces the research background and research significance,the views of scholars at home and abroad are summarized,and expounds the related theory of tax planning.Also summarizes the content of the "to replace the business tax with a value-added tax" policy,as well as the analysis"to replace the business tax with a value-added tax" to the enterprise tax burden,tax planning for W company design to lay a theoretical basis.Second,using quantitative method and comparison study of W company’s operating and tax changes before and after "to replace the business tax with a value-added tax" situation carries on the analysis comparison.By analyzing the results,after combining with the knowledge related to tax planning,in view of the main tax W company,designed the corresponding plan and implement,in order to reduce the tax burden on companies,promote the company’s long-term development.Also analyzed the W company possible risks in the process of detailed planning.Finally,in this paper,the design of W company involved in tax risk to give the following Suggestions:(1)carefully chosen taxpayer identity.(2)timely attention to tax policy changes.(3)to strengthen the management of special VAT invoices.(4)enhance the quality of tax planning.(5)to establish a good relationship with the tax authorities and enterprises.At the same time,the article summarized:first,the goal of tax planning should be in the long run;Second,tax planning scheme design should be diversified;Third,we should guard against tax planning risk in a timely manner.Hope that through the tax planning study of W company,also for other enterprises to carry out the tax planning work provide a good reference.